What is an auditee?

An auditee is defined as the entity that is being examined or assessed during an audit process. This can encompass various types of organizations, including businesses, non-profits, or government entities. The auditee provides necessary documentation, financial records, and any other information required for the auditor to perform a comprehensive evaluation.

In contrast, the other choices represent roles or resources outside the scope of the auditee. A certified auditor refers to the professional conducting the audit, while the individual conducting the audit specifies the role of the auditor rather than the entity being audited. The company providing audit tools pertains to suppliers of the resources used in the auditing process, which is distinct from the organization under scrutiny. Thus, the correct identification of the auditee as the organization being audited underscores its central role in the auditing process.